CODING: Words stricken are deletions; words underlined are additions.





                                                  SENATE AMENDMENT

    Bill No. CS for SB 970

    Amendment No.    

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11  Senator McKay moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 5, between lines 7 and 8,

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16  insert:

17         Section 2.  Paragraph (d) of subsection (2) of section

18  212.055, Florida Statutes, 1998 Supplement, is amended, and

19  subsection (8) is added to that section, to read:

20         212.055  Discretionary sales surtaxes; legislative

21  intent; authorization and use of proceeds.--It is the

22  legislative intent that any authorization for imposition of a

23  discretionary sales surtax shall be published in the Florida

24  Statutes as a subsection of this section, irrespective of the

25  duration of the levy.  Each enactment shall specify the types

26  of counties authorized to levy; the rate or rates which may be

27  imposed; the maximum length of time the surtax may be imposed,

28  if any; the procedure which must be followed to secure voter

29  approval, if required; the purpose for which the proceeds may

30  be expended; and such other requirements as the Legislature

31  may provide.  Taxable transactions and administrative

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 970

    Amendment No.    





 1  procedures shall be as provided in s. 212.054.

 2         (2)  LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.--

 3         (d)1.  The proceeds of the surtax authorized by this

 4  subsection and any interest accrued thereto shall be expended

 5  by the school district or within the county and municipalities

 6  within the county, or, in the case of a negotiated joint

 7  county agreement, within another county, to finance, plan, and

 8  construct infrastructure and to acquire land for public

 9  recreation or conservation or protection of natural resources

10  and to finance the closure of county-owned or municipally

11  owned solid waste landfills that are already closed or are

12  required to close by order of the Department of Environmental

13  Protection. Any use of such proceeds or interest for purposes

14  of landfill closure prior to July 1, 1993, is ratified.

15  Neither the proceeds nor any interest accrued thereto shall be

16  used for operational expenses of any infrastructure, except

17  that any county with a population of less than 75,000 that is

18  required to close a landfill by order of the Department of

19  Environmental Protection may use the proceeds or any interest

20  accrued thereto for long-term maintenance costs associated

21  with landfill closure. Counties, as defined in s. 125.011(1),

22  and charter counties may, in addition, use the proceeds and

23  any interest accrued thereto to retire or service indebtedness

24  incurred for bonds issued prior to July 1, 1987, for

25  infrastructure purposes, and for bonds subsequently issued to

26  refund such bonds.  Any use of such proceeds or interest for

27  purposes of retiring or servicing indebtedness incurred for

28  such refunding bonds prior to July 1, 1999, is ratified.

29         2.  For the purposes of this paragraph,

30  "infrastructure" means:

31         a.  Any fixed capital expenditure or fixed capital

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 970

    Amendment No.    





 1  outlay associated with the construction, reconstruction, or

 2  improvement of public facilities which have a life expectancy

 3  of 5 or more years and any land acquisition, land improvement,

 4  design, and engineering costs related thereto.

 5         b.  A fire department vehicle, an emergency medical

 6  service vehicle, a sheriff's office vehicle, a police

 7  department vehicle, or any other vehicle, and such equipment

 8  necessary to outfit the vehicle for its official use or

 9  equipment that has a life expectancy of at least 5 years.

10         3.  Notwithstanding any other provision of this

11  subsection, a discretionary sales surtax imposed or extended

12  after the effective date of this act may provide for an amount

13  not to exceed 15 percent of the local option sales surtax

14  proceeds to be allocated for deposit to a trust fund within

15  the county's accounts created for the purpose of funding

16  economic development projects of a general public purpose

17  targeted to improve local economies, including the funding of

18  operational costs and incentives related to such economic

19  development. The ballot statement must indicate the intention

20  to make an allocation under the authority of this

21  subparagraph.

22         (8)  MUNICIPAL CAPITAL OUTLAY SURTAX.--

23         (a)  The governing body of any municipality may levy,

24  pursuant to resolution conditioned to take effect only upon

25  approval by a majority vote of the electors of the

26  municipality voting in a referendum, a discretionary sales

27  surtax at a rate that may not exceed 0.5 percent.

28         (b)  The resolution shall include a statement that

29  provides a brief and general description of the capital outlay

30  projects to be funded by the surtax. The statement shall

31  conform to the requirements of s. 101.161 and shall be placed

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 970

    Amendment No.    





 1  on the ballot by the governing body of the municipality. The

 2  following question shall be placed on the ballot:

 3

 4        ....FOR THE               ....CENTS TAX

 5        ....AGAINST THE           ....CENTS TAX

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 7         (c)  The resolution providing for the imposition of the

 8  surtax shall set forth a plan for use of the surtax proceeds

 9  for fixed capital expenditures or fixed capital costs

10  associated with the construction, reconstruction, or

11  improvement of municipal facilities that have a useful life

12  expectancy of 5 or more years, and any land acquisition, land

13  improvement, design, and engineering costs related thereto.

14  Surtax revenues may be used for the purpose of servicing bond

15  indebtedness to finance projects authorized by this

16  subsection, and any interest accrued thereto may be held in

17  trust to finance such projects. Neither the proceeds of the

18  surtax nor any interest accrued thereto shall be used for

19  operational expenses.

20         (d)  Surtax revenues collected by the Department of

21  Revenue pursuant to this subsection shall be distributed to

22  the municipality imposing the surtax in accordance with law.

23         Section 3.  Subsection (7) of section 212.054, Florida

24  Statutes, 1998 Supplement, is amended to read:

25         212.054  Discretionary sales surtax; limitations,

26  administration, and collection.--

27         (7)(a)  The governing body of any county levying a

28  discretionary sales surtax, or the school board of any county

29  levying the school capital outlay surtax authorized by s.

30  212.055(7), or the governing body of any municipality levying

31  the capital outlay surtax authorized by s. 212.055(8) shall

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 970

    Amendment No.    





 1  notify the department within 10 days after final adoption by

 2  ordinance or referendum of an imposition, termination, or rate

 3  change of the surtax, but no later than November 16 prior to

 4  the effective date.  The notice must specify the time period

 5  during which the surtax will be in effect and the rate and

 6  must include a copy of the ordinance and such other

 7  information as the department requires by rule. Failure to

 8  timely provide such notification to the department shall

 9  result in the delay of the effective date for a period of 1

10  year.

11         (b)  In addition to the notification required by

12  paragraph (a), the governing body of any county proposing to

13  levy a discretionary sales surtax, or the school board of any

14  county proposing to levy the school capital outlay surtax

15  authorized by s. 212.055(7), or the governing body of any

16  municipality proposing to levy the capital outlay surtax

17  authorized by s. 212.055(8) shall notify the department by

18  October 1 if the referendum or consideration of the ordinance

19  that would result in imposition, termination, or rate change

20  of the surtax is scheduled to occur on or after October 1 of

21  that year.  Failure to timely provide such notification to the

22  department shall result in the delay of the effective date for

23  a period of 1 year.

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25  (Redesignate subsequent sections.)

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28  ================ T I T L E   A M E N D M E N T ===============

29  And the title is amended as follows:

30         On page 1, lines 2 and 3, delete those lines

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                                                  SENATE AMENDMENT

    Bill No. CS for SB 970

    Amendment No.    





 1  and insert:

 2         An act relating to taxes; authorizing

 3         municipalities to impose a capital outlay

 4         surtax; providing for a referendum; amending s.

 5         212.054, F.S.; providing for the governing body

 6         of a municipality levying the surtax to notify

 7         the Department of Revenue; amending s. 212.04,

 8         F.S.;

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